income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …

recommendations (BPR) issued by the European Public Real Estate Association (EPRA). Our results show that EPRA NAV and EPRA NNNAV are … both relatively and incrementally value relevant. Further, our results show that firms’ increased (decreased) EPRA BPR … cost of capital. Lastly, we find that debt offering plans are positively associated with first-time adoption of EPRA BPR …

income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …

variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …